United States Tax Treaties
The United States has a network of approximately 65 bilateral income tax treaties in force, designed to prevent double taxation and reduce tax evasion. These treaties typically reduce or eliminate withholding taxes on cross-border dividends, interest, and royalties. Standard U.S. treaty benefits often reduce dividend withholding to 15% (or 5% for substantial corporate shareholders) and interest and royalty withholding to 0–10%. Treaty benefits are claimed using Form W-8BEN (for individuals) or W-8BEN-E (for entities). The U.S. also participates in tax information exchange agreements (TIEAs) and is a signatory to the FATCA intergovernmental agreements with over 100 jurisdictions.
Tax Treaty Network
65
Double taxation agreements in force
Major Treaty Partners
About United States's Treaty Network
United States maintains a network of 65 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.